Taxpayer Entitled to Benefits u/s 112(1)(a) for LTCG on Mutual Fund Sales, Filing Details Not Mandatory.

Long Term Capital Gains - sale of mutual fund units of HSBC - options to pay tax on LTCG @20% or 10% with or without indexation - Merely because the assessee has not filed the details of long term capital gain in the return of income, the assessee cannot be denied the benefit of provisions of Section 112(1)(a) - AT .....

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